Sec. 16-72. - Conditions and standards required of dwellings to be exempt.

In order to be eligible for exemption, the dwelling must be an existing residential dwelling and be at least five (5) years of age at the time of the issuance of the building permit for the alterations and improvements, all real estate taxes applicable to such dwelling must be paid up to date, and the dwelling must meet all minimum housing and building code requirements or the alterations and improvements must be such as will improve the dwelling to such code requirements. The tax assessor shall require a certificate from the building inspector that minimum housing and building code requirements are satisfied.

(Ch. 34, § I, 10-20-98)